高校内部控制及内部审计的研究及探讨.docx

1内部控制与内部审计的定义内部控制，是指一个单位为了实现其经营目标，保证资产的安全完整，保证会计信息资料的正确可靠，确保经营方针的贯彻执行，保证经营活动的经济性、效率性与效果性，在单位内部采取的自我调整、约束、规划、评价与控制的一系列方法、手续与措施的总称。内部审计，是指由部门、单位内部审计机构与人员进行的审计，是在单位内部建立的一种独立的评价监督部门，其目的是协调单位人员有效履行责任，监督各项管理措施的执行并对其做出评价，以促进高校管理效率的提高。内部审计部门虽然依附于单位本身，独立性受到局限，但它具有对本单位的情况比较熟悉、发现问题比较迅速、改进比较及时、取证比较容易等优点，因而，内部审计对协助高校管理者完善内部控制的内涵，促进内部控制的健全，维护内部控制的建设有着现实意义。2高校财务内部控制与内部审计现状21内部控制意识薄弱，审计独立性不强高等学校内部控制薄弱主要表现在两个方面：一是内部控制的建设并非一蹴而就，内部控制的效果也不能立竿见影，水到渠成，它更多的是宣扬一种防患于未然的理念，所以常常使得高校领导对内部控制欠缺了解，重视程度不够，忽视了内部控制在高校财务管理与发展方面的重要性，缺乏通过内部控制提高高校财务管理水平的经营理念，使得内部控制发挥不出应有的水平；二是高校领导权利集中制往往凌驾于内部控制之上，出现滥用职权或屈从于外部压力，与相关人员相互勾结、内外串通等情形，使得内部控制形同虚设，而作为内部控制监督机构的内部审计部门往往隶属于高校本身，受高校领导权利牵制，并与其他部门存在利益关系，在这种管理体制下的内部控制审计工作，独立性受到很大的质疑，难以保证审计工作的公正与公平。22内部控制体系欠缺，审计监督不够根据coso内部控制理论的框架，良好的内部控制应该包括控制环境、风险评估、信息系统与沟通、控制活动、控制监督五个方面。首先，多数高校普遍存在内部控制五元素不全的现象，在控制活动中仍用财务制度代替内部控制制度，仅就其开支的范围、标准加以限制，没有明确资金的使用方向，导致信息传递滞后，监督活动无法及时跟进。其次，不相容岗位人员兼职情况屡见不鲜，一人身兼多要职，权利牵制缺乏，工作职责权限不明，审批制度建立不全导致控制环境薄弱，财务报表发生重大错报的可能性增加。内部审计在设计与执行控制程序时，淡化“审计即服务与监督”观念，在评价内部控制时往往依据以前对内部控制的了解，作出有利于内部控制可以防止、发现并纠正财报重大错报方面长期有效的结论，没有真正从内部控制本质出发，考虑内部控制的风险程度是否较高，控制活动是否规范，监督是否有力。23内部控制评价标准缺失，审计判断准则不明我国目前尚未制定高校内部控制评价的法律依据，2013年颁布的行政事业单位内部控制规范将内部控制按照所有事业单位通用的业务活动分为了三大类八个小类，但是高校具有其自己的资金核算、会计处理、行政监督等一系列体制的特点。内部控制评价标准尚不够明确具体，操作说明也不够细化，内部审计人员常常遭遇内部控制审计无章可依的困境，每每遇到问题时，审计人员只能依靠固有的职业判断，这就使得内部审计意见存在很大的随意性与主观性，也缺乏应有的权威性，就事论事，泛泛而谈，难以形成统一的意见与建议，从而阻碍审计工作的顺利开展。3高校内部控制与内部审计建设对策31强化内部控制的意识，营造良好审计环境首先，内部控制是高校财务运作顺利进行的基石，是管理工作的起点，需要每一个员工自觉遵守。高校领导是本单位内部控制工作的第一责任人，对本单位财务报告的真实性、完整性以及内部控制制度的合理性、有效性负主要责任。自上而下，由高校领导牵头，各部门项目配合，积极开展内部控制教育活动，加强宣传，正确树立内部控制防范意识，定期执行对内部控制度执行情况的检查与测评工作，提高单位领导及部门对内部控制制度建设重要性的认识，使内部控制意识在各部门内部根深蒂固。其次，良好的内部控制环境是高校开展内部控制审计工作的前提。只有在内部控制健全、运行良好的环境下，才能有效的开展内部控制审计，进而保证内部控制审计的效率与效果。由于我国还不存在完善的内部控制审计制度，现有的制度缺乏实际可操作性与可应用性，所以教育部应针对高校出台相应的内部控制管理办法，使得内部控制审计人员可以根据内部控制审计业务的具体情况，结合具体的审计环境，调整审计的方案与措施，制定适合内部控制的审计制度，使审计有章可依。32落实内部控制制度，独立内部审计机构高校应严格落实各项内部控制制度，加强自身内部控制牵制制度，建立健全授权批准制度与岗位分离控制制度等，积极落实内部控制领导责任制、日常管理机制与监督考核机制，对重大决策、重大事项、重要交易以及大额资金等实行集体决策审批制度。建立、完善符合高校管理要求的内部审计机构，加强内部审计机构实质上的独立。独立性是一切审计工作的灵魂，是审计工作成败的关键，所以内部审计机构应直接对高校本身负责，内部审计机构应有不容置疑的权威性，以保证内部审计报告能引起足够重视。33建立内部控制评价体系，将审计程序电算化随着信息技术的发展，信息技术已经渗入社会的各个行业，现阶段高校基本实现一卡通全部门覆盖，信息共享技术有效降低了信息处理的冗余与烦琐。内部控制对接一卡通系统，实现业务流程的程序化与标准化，部门与部门、上下级都可以在一卡通系统中通过权限设置得到很好的体现。将内部控制方式信息化，使内部审计可以单独设置程序模块自动对财务数据进行分类与筛选，方便审计部门直接获取数据，提高审计效率与可靠性，还可以在审计程序中设置预警系统，对数据进行实时监控，最大程度上降低审计风险。4结论内部控制是一个动态机制调整过程，需要建立“以防为主、防控兼顾”的自控机制，而内部审计则需要根据内部控制的变化及时做出调整，内部控制触及到哪，审计就跟进到哪，控制与审计形影相随。只有加强内部控制建设，树立管理人员良好职业操守，外部监督有力才能使高校积极运转，迎接“更高、更远、更快”的挑战。1 the definition of internal control and internal auditInternal control refers to a unit in order to achieve its business objectives, ensure the safety and integrity of the assets, to ensure that the correct accounting information is reliable, ensure management policy being carried out, ensure that business activities of economy, efficiency and effectiveness, in unit interior take self adjustment, constraint, planning, evaluation and control of a series of the floorboard of the methods, procedures and measures.Internal audit, it is to point to by the department, the unit to the audit of internal audit institutions and personnel, is inside the unit set up an independent evaluation of the supervision department, its purpose is to coordinate effective responsibility unit personnel, supervise the implementation of various management measures and its evaluation, in order to promote the management efficiency. The internal audit department while attached to the unit itself, independence is limited, but it is familiar with this unit of the situation, found that the problem more quickly, improve more timely and forensics is easier to wait for an advantage, therefore, internal audit to assist managers in colleges and universities to perfect the connotation of internal control, promote a sound internal control, maintain the construction of internal control has a practical significance.2 the financial current situation of internal control and internal audit of colleges and universities21 the internal control consciousness weak, the audit independence is not strongInstitutions of higher learning weak internal control is mainly manifested in two aspects: one is the construction of internal control is not achieved overnight, the effect of internal control can not immediate, follow, it is more to promote the concept of a nip in the bud, so often makes universities lack of understanding of internal control, the emphasis is not enough, ignore the internal control in the importance of financial management and development of colleges and universities, the lack of financial management in colleges and universities through internal control level of the management idea, makes the internal control play out proper level; Second, universities right centralism often above internal control, abuse of power or succumb to outside pressure, and relevant personnel collusion, the case such as internal and external collusion, make internal controls can be evaded, and as a watchdog of the internal control of internal audit departments often affiliated with the university itself, are under the leadership of universities right to contain, and interest relationship with other departments, under the management system of internal control audit work, independence is a big question, it is difficult to guarantee justice and impartiality of the audit work.Lack of internal control system, and audit supervision is not enoughAccording to the theory of the coso internal control framework, good internal control should include the control environment, risk assessment, information systems and communication, control activities, control, supervision and five aspects.First, most colleges and universities are widespread phenomenon of the five elements of internal control, is still in control activities in the financial system instead of the internal control system, only with respect to its scope and standards of spending limit, does not have clear direction, the use of lead to information transmission lag, the supervision activities cannot follow up in time. Second, incompatible positions part-time situation, more than a personal and important positions, lack of rights contain job competence unknown, examination and approval system set up is not all cause control environment is weak, the possibility of material misstatement of financial statements. Internal audit in the design and implement control procedures, dilute the concept of auditing as a service and supervision, when evaluating internal control on the basis of previous understanding of internal control, often for internal control can prevent, discover and correct the results of long-term effective material misstatement conclusion, there is no real starting from the essence of internal control, to consider the internal control risk degree is high, the control activities whether specification, supervision is strong.Lack of internal control evaluation standard, audit judgment criteria is unknownHas yet to formulate the law of the internal control evaluation in colleges and universities in our country, in 2013 promulgated the administrative institutions internal control specification will internal control according to general business operations of all institution can be divided into three categories of eight small classes, but colleges and universities has its own fund accounting, accounting treatment, the characteristics of administrative supervision and a series of system. Internal control evaluation standard is not clear, specific instructions are not enough refinement, internal auditors can be depended on without the chapter often encounter the internal control audit, often have a problem, the auditor can only rely on the professional judgment inherent, this makes the internal audit opinion is quite arbitrary and subjective, also lack of authoritative and practical, rhetoric and difficult to form a unified opinion and the suggestion, which hinder the audit work smoothly.3 the construction of internal control and internal audit countermeasures31 to strengthen the internal control consciousness, create a good environment for the auditFirst of all, the internal control is the foundation of university financial operation smoothly, is the starting point of the management work, need to consciously abide by every employee. Leadership in colleges and universities is the first responsible person this unit internal control work, to this unit the authenticity of financial reporting, integrity, and the rationality of the internal control system, mainly responsible for the effectiveness. Top-down, led by college leadership, each department project cooperation, actively carry out internal control education activities, strengthen the propaganda, the right set up internal control awareness and perform on a regular basis for the implementation of internal control of the inspection and assessment work, improve the unit leaders and departments in recognition of the importance of internal control system construction, the internal control consciousness deeply rooted within each department.Second, a good internal control environment is the precondition of colleges and universities to carry out internal control auditing work. Only in the internal control, running environment, can effectively carry out internal control audit, and ensure the efficiency and effect of internal control audit. Because our country also there is no perfect system of internal control audit, the existing system lacks practical operability and applicability, so the ministry of education should be aimed at college introduced the corresponding measures for the management of internal control, makes the internal control auditing personnel can according to the specific situation of the internal control auditing business, combined with the specific audit environment, adjust the audit plans and measures, formulate suitable for the internal control auditing system, make the audit rules-based.32 to carry out the internal control system, the independence of internal audit institutionsColleges and universities should strictly implement the internal control system, to strengthen their internal control system, establish and perfect the system of authorized and post separation control system, etc., actively implement the leadership responsibility system, internal control daily management and supervision and examination mechanism, for making important decisions, major events, important trading and large amount of money a collective decision-making system of examination and approval. To establish and perfect to meet the requirements of management in colleges and universities internal audit institutions, to strengthen the internal audit activity in essence of independence. Independence is the soul of all audit work, is key to the success or failure of the audit work, so the internal audit activity should be directly responsible to the university itself, the authority of the internal audit activity should have no doubt, to ensure that internal audit can cause enough attention.33 to establish internal control evaluation system, will be computerized auditing proceduresWith the development of information technology, information technology has infiltrated the social various industries, covering basic one cartoon all departments, colleges and uni